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Consolidating Guarantor and Nonguarantor Financial Information (Tables) | 9 Months Ended
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Sep. 30, 2014
Consolidating Guarantor and Nonguarantor Financial Information [Abstract] |
Consolidating Statements of Comprehensive Income (Loss) [Table Text Block] | Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Three Months Ended September 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 979,797 |  |  | $ | 3,522 |  |  | $ | — |  |  | $ | 983,319 |
Intercompany |  | — |  |  | — |  |  | 5,082 |  |  | (5,082 | ) |  | — |
|  | — |  |  | 979,797 |  |  | 8,604 |  |  | (5,082 | ) |  | 983,319 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | — |  |  | 825,634 |  |  | 7,551 |  |  | (5,295 | ) |  | 827,890 |
Depreciation and amortization |  | 44 |  |  | 12,868 |  |  | 291 |  |  | — |  |  | 13,203 |
Selling and distribution expenses |  | — |  |  | 72,092 |  |  | 622 |  |  | — |  |  | 72,714 |
General and administrative expenses |  | 5,444 |  |  | 7,516 |  |  | — |  |  | 213 |  |  | 13,173 |
Other (income) expense, net |  | (13 | ) |  | 246 |  |  | (85 | ) |  | — |  |  | 148 |
|  | 5,475 |  |  | 918,356 |  |  | 8,379 |  |  | (5,082 | ) |  | 927,128 |
Income (loss) from operations |  | (5,475 | ) |  | 61,441 |  |  | 225 |  |  | — |  |  | 56,191 |
Foreign currency exchange loss |  | (192 | ) |  | (81 | ) |  | (43 | ) |  | — |  |  | (316 | )
Interest expense |  | (5,514 | ) |  | — |  |  | — |  |  | — |  |  | (5,514 | )
Interest income |  | 7 |  |  | 50 |  |  | — |  |  | — |  |  | 57 |
|  | (5,699 | ) |  | (31 | ) |  | (43 | ) |  | — |  |  | (5,773 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (11,174 | ) |  | 61,410 |  |  | 182 |  |  | — |  |  | 50,418 |
Income tax (provision) benefit |  | (18,164 | ) |  | 31 |  |  | — |  |  | — |  |  | (18,133 | )
Income (loss) before equity in net income of affiliates |  | (29,338 | ) |  | 61,441 |  |  | 182 |  |  | — |  |  | 32,285 |
Equity in net income of affiliates |  | 61,623 |  |  | — |  |  | — |  |  | (61,623 | ) |  | — |
Net income |  | 32,285 |  |  | 61,441 |  |  | 182 |  |  | (61,623 | ) |  | 32,285 |
Other comprehensive loss, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gain |  | (3 | ) |  | — |  |  | — |  |  | — |  |  | (3 | )
Other comprehensive loss, net of tax |  | (3 | ) |  | — |  |  | — |  |  | — |  |  | (3 | )
Comprehensive income |  | $ | 32,282 |  |  | $ | 61,441 |  |  | $ | 182 |  |  | $ | (61,623 | ) |  | $ | 32,282 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Three Months Ended September 30, 2013 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 873,834 |  |  | $ | 4,145 |  |  | $ | — |  |  | $ | 877,979 |
Intercompany |  | — |  |  | — |  |  | 3,462 |  |  | (3,462 | ) |  | — |
|  | — |  |  | 873,834 |  |  | 7,607 |  |  | (3,462 | ) |  | 877,979 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses (excluding depreciation) |  | — |  |  | 755,757 |  |  | 7,713 |  |  | (3,693 | ) |  | 759,777 |
Depreciation and amortization |  | 30 |  |  | 8,632 |  |  | 300 |  |  | — |  |  | 8,962 |
Selling and distribution expenses |  | — |  |  | 65,635 |  |  | 609 |  |  | — |  |  | 66,244 |
General and administrative expenses |  | 5,422 |  |  | 7,214 |  |  | — |  |  | 231 |  |  | 12,867 |
Other (income) expense, net |  | (158 | ) |  | 3 |  |  | (195 | ) |  | — |  |  | (350 | )
|  | 5,294 |  |  | 837,241 |  |  | 8,427 |  |  | (3,462 | ) |  | 847,500 |
Income (loss) from operations |  | (5,294 | ) |  | 36,593 |  |  | (820 | ) |  | — |  |  | 30,479 |
Foreign currency exchange gain (loss) |  | (3 | ) |  | 39 |  |  | 33 |  |  | — |  |  | 69 |
Interest expense |  | (5,174 | ) |  | — |  |  | — |  |  | — |  |  | (5,174 | )
Interest income |  | 18 |  |  | 70 |  |  | — |  |  | — |  |  | 88 |
|  | (5,159 | ) |  | 109 |  |  | 33 |  |  | — |  |  | (5,017 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (10,453 | ) |  | 36,702 |  |  | (787 | ) |  | — |  |  | 25,462 |
Income tax (provision) benefit |  | (9,708 | ) |  | 128 |  |  | (22 | ) |  | — |  |  | (9,602 | )
Income (loss) before equity in net income of affiliates |  | (20,161 | ) |  | 36,830 |  |  | (809 | ) |  | — |  |  | 15,860 |
Equity in net income of affiliates |  | 36,021 |  |  | — |  |  | — |  |  | (36,021 | ) |  | — |
Net income (loss) |  | 15,860 |  |  | 36,830 |  |  | (809 | ) |  | (36,021 | ) |  | 15,860 |
Other comprehensive income (loss), net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 1,443 |  |  | — |  |  | — |  |  | — |  |  | 1,443 |
Amortization of prior service costs |  | 14 |  |  | — |  |  | — |  |  | — |  |  | 14 |
Other comprehensive income, net of tax |  | 1,457 |  |  | — |  |  | — |  |  | — |  |  | 1,457 |
Comprehensive income (loss) |  | $ | 17,317 |  |  | $ | 36,830 |  |  | $ | (809 | ) |  | $ | (36,021 | ) |  | $ | 17,317 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income For the Nine Months Ended September 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 2,701,156 |  |  | $ | 10,530 |  |  | $ | — |  |  | $ | 2,711,686 |
Intercompany |  | — |  |  | — |  |  | 13,432 |  |  | (13,432 | ) |  | — |
|  | — |  |  | 2,701,156 |  |  | 23,962 |  |  | (13,432 | ) |  | 2,711,686 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | — |  |  | 2,316,837 |  |  | 21,430 |  |  | (14,237 | ) |  | 2,324,030 |
Depreciation and amortization |  | 121 |  |  | 36,984 |  |  | 900 |  |  | — |  |  | 38,005 |
Selling and distribution expenses |  | — |  |  | 196,954 |  |  | 1,871 |  |  | — |  |  | 198,825 |
General and administrative expenses |  | 14,376 |  |  | 20,582 |  |  | — |  |  | 805 |  |  | 35,763 |
Other (income) expense, net |  | (13 | ) |  | (1,089 | ) |  | (487 | ) |  | — |  |  | (1,589 | )
|  | 14,484 |  |  | 2,570,268 |  |  | 23,714 |  |  | (13,432 | ) |  | 2,595,034 |
Income (loss) from operations |  | (14,484 | ) |  | 130,888 |  |  | 248 |  |  | — |  |  | 116,652 |
Foreign currency exchange loss |  | (84 | ) |  | (43 | ) |  | (12 | ) |  | — |  |  | (139 | )
Interest expense |  | (16,545 | ) |  | — |  |  | — |  |  | — |  |  | (16,545 | )
Interest income |  | 15 |  |  | 165 |  |  | — |  |  | — |  |  | 180 |
|  | (16,614 | ) |  | 122 |  |  | (12 | ) |  | — |  |  | (16,504 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (31,098 | ) |  | 131,010 |  |  | 236 |  |  | — |  |  | 100,148 |
Income tax (provision) benefit |  | (35,954 | ) |  | 74 |  |  | — |  |  | — |  |  | (35,880 | )
Income (loss) before equity in net income of affiliates |  | (67,052 | ) |  | 131,084 |  |  | 236 |  |  | — |  |  | 64,268 |
Equity in net income of affiliates |  | 131,320 |  |  | — |  |  | — |  |  | (131,320 | ) |  | — |
Net income |  | 64,268 |  |  | 131,084 |  |  | 236 |  |  | (131,320 | ) |  | 64,268 |
Other comprehensive loss, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gain |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | (11 | )
Other comprehensive loss, net of tax |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | (11 | )
Comprehensive income |  | $ | 64,257 |  |  | $ | 131,084 |  |  | $ | 236 |  |  | $ | (131,320 | ) |  | $ | 64,257 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Comprehensive Income (Loss) For the Nine Months Ended September 30, 2013 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | — |  |  | $ | 2,464,732 |  |  | $ | 10,420 |  |  | $ | — |  |  | $ | 2,475,152 |
Intercompany |  | — |  |  | — |  |  | 9,020 |  |  | (9,020 | ) |  | — |
|  | — |  |  | 2,464,732 |  |  | 19,440 |  |  | (9,020 | ) |  | 2,475,152 |
Costs and expenses |  |  |  |  |  |  |  |  |  |
Materials, labor, and other operating expenses, (excluding depreciation) |  | — |  |  | 2,143,883 |  |  | 21,375 |  |  | (9,638 | ) |  | 2,155,620 |
Depreciation and amortization |  | 109 |  |  | 25,185 |  |  | 911 |  |  | — |  |  | 26,205 |
Selling and distribution expenses |  | — |  |  | 181,468 |  |  | 1,882 |  |  | — |  |  | 183,350 |
General and administrative expenses |  | 13,570 |  |  | 18,976 |  |  | — |  |  | 618 |  |  | 33,164 |
Other (income) expense, net |  | (151 | ) |  | 490 |  |  | (862 | ) |  | — |  |  | (523 | )
|  | 13,528 |  |  | 2,370,002 |  |  | 23,306 |  |  | (9,020 | ) |  | 2,397,816 |
Income (loss) from operations |  | (13,528 | ) |  | 94,730 |  |  | (3,866 | ) |  | — |  |  | 77,336 |
Foreign currency exchange gain (loss) |  | (233 | ) |  | (74 | ) |  | 5 |  |  | — |  |  | (302 | )
Interest expense |  | (14,846 | ) |  | — |  |  | — |  |  | — |  |  | (14,846 | )
Interest income |  | 73 |  |  | 139 |  |  | — |  |  | — |  |  | 212 |
|  | (15,006 | ) |  | 65 |  |  | 5 |  |  | — |  |  | (14,936 | )
Income (loss) before income taxes and equity in net income of affiliates |  | (28,534 | ) |  | 94,795 |  |  | (3,861 | ) |  | — |  |  | 62,400 |
Income tax (provision) benefit |  | 44,602 |  |  | 128 |  |  | (22 | ) |  | — |  |  | 44,708 |
Income (loss) before equity in net income of affiliates |  | 16,068 |  |  | 94,923 |  |  | (3,883 | ) |  | — |  |  | 107,108 |
Equity in net income of affiliates |  | 91,040 |  |  | — |  |  | — |  |  | (91,040 | ) |  | — |
Net income (loss) |  | 107,108 |  |  | 94,923 |  |  | (3,883 | ) |  | (91,040 | ) |  | 107,108 |
Other comprehensive income, net of tax |  |  |  |  |  |  |  |  |  |
Defined benefit pension plans |  |  |  |  |  |  |  |  |  |
Amortization of actuarial loss |  | 4,249 |  |  | — |  |  | — |  |  | — |  |  | 4,249 |
Amortization of prior service costs |  | 42 |  |  | — |  |  | — |  |  | — |  |  | 42 |
Other comprehensive income, net of tax |  | 4,291 |  |  | — |  |  | — |  |  | — |  |  | 4,291 |
Comprehensive income (loss) |  | $ | 111,399 |  |  | $ | 94,923 |  |  | $ | (3,883 | ) |  | $ | (91,040 | ) |  | $ | 111,399 |
Consolidating Balance Sheets [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 169,918 |  |  | $ | 28 |  |  | $ | 28 |  |  | $ | — |  |  | $ | 169,974 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 179 |  |  | 211,544 |  |  | 1,078 |  |  | — |  |  | 212,801 |
Related parties |  | — |  |  | 1,111 |  |  | — |  |  | — |  |  | 1,111 |
Other |  | 36 |  |  | 6,879 |  |  | 249 |  |  | — |  |  | 7,164 |
Inventories |  | — |  |  | 394,251 |  |  | 4,620 |  |  | — |  |  | 398,871 |
Deferred income taxes |  | 20,294 |  |  | — |  |  | 8 |  |  | — |  |  | 20,302 |
Prepaid expenses and other |  | 3,339 |  |  | 5,433 |  |  | 83 |  |  | — |  |  | 8,855 |
|  | 193,766 |  |  | 619,246 |  |  | 6,066 |  |  | — |  |  | 819,078 |
Property and equipment, net |  | 1,586 |  |  | 353,596 |  |  | 7,318 |  |  | — |  |  | 362,500 |
Timber deposits |  | — |  |  | 11,304 |  |  | — |  |  | — |  |  | 11,304 |
Deferred financing costs |  | 7,453 |  |  | — |  |  | — |  |  | — |  |  | 7,453 |
Goodwill |  | — |  |  | 21,823 |  |  | — |  |  | — |  |  | 21,823 |
Intangible assets, net |  | — |  |  | 10,207 |  |  | — |  |  | — |  |  | 10,207 |
Other assets |  | 36 |  |  | 8,698 |  |  | — |  |  | — |  |  | 8,734 |
Investments in affiliates |  | 764,529 |  |  | — |  |  | — |  |  | (764,529 | ) |  | — |
Total assets |  | $ | 967,370 |  |  | $ | 1,024,874 |  |  | $ | 13,384 |  |  | $ | (764,529 | ) |  | $ | 1,241,099 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at September 30, 2014 (continued) (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 6,209 |  |  | $ | 178,443 |  |  | $ | 768 |  |  | $ | — |  |  | $ | 185,420 |
Related parties |  | — |  |  | 2,975 |  |  | — |  |  | — |  |  | 2,975 |
Accrued liabilities |  | — |  |  | — |  |  | — |  |  | — |  |  |  |
Compensation and benefits |  | 22,208 |  |  | 47,064 |  |  | 423 |  |  | — |  |  | 69,695 |
Income taxes payable |  | 13,059 |  |  | 1 |  |  | (5 | ) |  | — |  |  | 13,055 |
Interest payable |  | 8,076 |  |  | — |  |  | — |  |  | — |  |  | 8,076 |
Other |  | 405 |  |  | 38,342 |  |  | 1,264 |  |  | — |  |  | 40,011 |
|  | 49,957 |  |  | 266,825 |  |  | 2,450 |  |  | — |  |  | 319,232 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 301,466 |  |  | — |  |  | — |  |  | — |  |  | 301,466 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 81,198 |  |  | — |  |  | — |  |  | — |  |  | 81,198 |
Other long-term liabilities |  | 13,724 |  |  | 4,454 |  |  | — |  |  | — |  |  | 18,178 |
|  | 94,922 |  |  | 4,454 |  |  | — |  |  | — |  |  | 99,376 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 433 |  |  | — |  |  | — |  |  | — |  |  | 433 |
Treasury stock |  | (100,000 | ) |  | — |  |  | — |  |  | — |  |  | (100,000 | )
Additional paid-in capital |  | 500,879 |  |  | — |  |  | — |  |  | — |  |  | 500,879 |
Accumulated other comprehensive loss |  | (55,260 | ) |  | — |  |  | — |  |  | — |  |  | (55,260 | )
Retained earnings |  | 174,973 |  |  | — |  |  | — |  |  | — |  |  | 174,973 |
Subsidiary equity |  | — |  |  | 753,595 |  |  | 10,934 |  |  | (764,529 | ) |  | — |
Total stockholders' equity |  | 521,025 |  |  | 753,595 |  |  | 10,934 |  |  | (764,529 | ) |  | 521,025 |
Total liabilities and stockholders' equity |  | $ | 967,370 |  |  | $ | 1,024,874 |  |  | $ | 13,384 |  |  | $ | (764,529 | ) |  | $ | 1,241,099 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2013
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 118,198 |  |  | $ | 25 |  |  | $ | 26 |  |  | $ | — |  |  | $ | 118,249 |
Receivables |  |  |  |  |  |  |  |  |  |  |
Trade, less allowances |  | 13 |  |  | 151,225 |  |  | 1,002 |  |  | — |  |  | 152,240 |
Related parties |  | 17 |  |  | 566 |  |  | — |  |  | — |  |  | 583 |
Other |  | (30 | ) |  | 7,115 |  |  | 183 |  |  | — |  |  | 7,268 |
Inventories |  | (101 | ) |  | 379,012 |  |  | 4,448 |  |  | — |  |  | 383,359 |
Deferred income taxes |  | 18,143 |  |  | — |  |  | 8 |  |  | — |  |  | 18,151 |
Prepaid expenses and other |  | 2,819 |  |  | 4,983 |  |  | 53 |  |  | — |  |  | 7,855 |
|  | 139,059 |  |  | 542,926 |  |  | 5,720 |  |  | — |  |  | 687,705 |
Property and equipment, net |  | 1,113 |  |  | 351,838 |  |  | 8,034 |  |  | — |  |  | 360,985 |
Timber deposits |  | — |  |  | 6,266 |  |  | — |  |  | — |  |  | 6,266 |
Deferred financing costs |  | 8,334 |  |  | — |  |  | — |  |  | — |  |  | 8,334 |
Goodwill |  | — |  |  | 21,823 |  |  | — |  |  | — |  |  | 21,823 |
Intangible assets, net |  | — |  |  | 10,277 |  |  | — |  |  | — |  |  | 10,277 |
Deferred income taxes |  | 760 |  |  | — |  |  | — |  |  | — |  |  | 760 |
Other assets |  | 36 |  |  | 8,000 |  |  | — |  |  | — |  |  | 8,036 |
Investments in affiliates |  | 739,420 |  |  | — |  |  | — |  |  | (739,420 | ) |  | — |
Total assets |  | $ | 888,722 |  |  | $ | 941,130 |  |  | $ | 13,754 |  |  | $ | (739,420 | ) |  | $ | 1,104,186 |
Boise Cascade Company and Subsidiaries Consolidating Balance Sheets at December 31, 2013 (continued)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
LIABILITIES AND STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade |  | $ | 5,396 |  |  | $ | 133,724 |  |  | $ | 516 |  |  | $ | — |  |  | $ | 139,636 |
Related parties |  | 402 |  |  | 2,082 |  |  | — |  |  | — |  |  | 2,484 |
Accrued liabilities |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 17,262 |  |  | 42,784 |  |  | 481 |  |  | — |  |  | 60,527 |
Income taxes payable |  | 163 |  |  | 1 |  |  | 2 |  |  | — |  |  | 166 |
Interest payable |  | 3,294 |  |  | — |  |  | — |  |  | — |  |  | 3,294 |
Other |  | 1,258 |  |  | 30,340 |  |  | 1,312 |  |  | — |  |  | 32,910 |
|  | 27,775 |  |  | 208,931 |  |  | 2,311 |  |  | — |  |  | 239,017 |
Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  | 301,613 |  |  | — |  |  | — |  |  | — |  |  | 301,613 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Compensation and benefits |  | 96,536 |  |  | — |  |  | — |  |  | — |  |  | 96,536 |
Other long-term liabilities |  | 10,317 |  |  | 4,222 |  |  | — |  |  | — |  |  | 14,539 |
|  | 106,853 |  |  | 4,222 |  |  | — |  |  | — |  |  | 111,075 |
Commitments and contingent liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders' equity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock |  | 432 |  |  | — |  |  | — |  |  | — |  |  | 432 |
Treasury stock |  | (100,000 | ) |  | — |  |  | — |  |  | — |  |  | (100,000 | )
Additional paid-in capital |  | 496,593 |  |  | — |  |  | — |  |  | — |  |  | 496,593 |
Accumulated other comprehensive loss |  | (55,249 | ) |  | — |  |  | — |  |  | — |  |  | (55,249 | )
Retained earnings |  | 110,705 |  |  | — |  |  | — |  |  | — |  |  | 110,705 |
Subsidiary equity |  | — |  |  | 727,977 |  |  | 11,443 |  |  | (739,420 | ) |  | — |
Total stockholders' equity |  | 452,481 |  |  | 727,977 |  |  | 11,443 |  |  | (739,420 | ) |  | 452,481 |
Total liabilities and stockholders' equity |  | $ | 888,722 |  |  | $ | 941,130 |  |  | $ | 13,754 |  |  | $ | (739,420 | ) |  | $ | 1,104,186 |
Consolidating Statements of Cash Flows [Table Text Block] |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2014 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 64,268 |  |  | $ | 131,084 |  |  | $ | 236 |  |  | $ | (131,320 | ) |  | $ | 64,268 |
Items in net income not using (providing) cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (131,320 | ) |  | — |  |  | — |  |  | 131,320 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 1,339 |  |  | 36,984 |  |  | 900 |  |  | — |  |  | 39,223 |
Stock-based compensation |  | 4,186 |  |  | — |  |  | — |  |  | — |  |  | 4,186 |
Pension expense |  | 597 |  |  | — |  |  | — |  |  | — |  |  | 597 |
Deferred income taxes |  | 1,913 |  |  | — |  |  | — |  |  | — |  |  | 1,913 |
Other |  | (40 | ) |  | (1,569 | ) |  | — |  |  | — |  |  | (1,609 | )
Decrease (increase) in working capital |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  | (232 | ) |  | (60,628 | ) |  | (142 | ) |  | — |  |  | (61,002 | )
Inventories |  | (101 | ) |  | (15,239 | ) |  | (172 | ) |  | — |  |  | (15,512 | )
Prepaid expenses and other |  | (353 | ) |  | (1,312 | ) |  | (30 | ) |  | — |  |  | (1,695 | )
Accounts payable and accrued liabilities |  | 5,848 |  |  | 56,008 |  |  | 147 |  |  | — |  |  | 62,003 |
Pension contributions |  | (11,675 | ) |  | — |  |  | — |  |  | — |  |  | (11,675 | )
Income taxes payable |  | 14,889 |  |  | — |  |  | (6 | ) |  | — |  |  | 14,883 |
Other |  | (3,016 | ) |  | (4,466 | ) |  | — |  |  | — |  |  | (7,482 | )
Net cash provided by (used for) operations |  | (53,697 | ) |  | 140,862 |  |  | 933 |  |  | — |  |  | 88,098 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (514 | ) |  | (40,174 | ) |  | (172 | ) |  | — |  |  | (40,860 | )
Proceeds from sales of assets |  | — |  |  | 4,726 |  |  | — |  |  | — |  |  | 4,726 |
Other |  | — |  |  | 55 |  |  | (14 | ) |  | — |  |  | 41 |
Net cash used for investment |  | (514 | ) |  | (35,393 | ) |  | (186 | ) |  | — |  |  | (36,093 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuances of long-term debt, including revolving credit facility |  | 57,600 |  |  | — |  |  | — |  |  | — |  |  | 57,600 |
Payments of long-term debt, including revolving credit facility |  | (57,600 | ) |  | — |  |  | — |  |  | — |  |  | (57,600 | )
Financing costs |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | (11 | )
Other |  | (269 | ) |  | — |  |  | — |  |  | — |  |  | (269 | )
Due to (from) affiliates |  | 106,211 |  |  | (105,466 | ) |  | (745 | ) |  | — |  |  | — |
Net cash provided by (used for) financing |  | 105,931 |  |  | (105,466 | ) |  | (745 | ) |  | — |  |  | (280 | )
Net increase in cash and cash equivalents |  | 51,720 |  |  | 3 |  |  | 2 |  |  | — |  |  | 51,725 |
Balance at beginning of the period |  | 118,198 |  |  | 25 |  |  | 26 |  |  | — |  |  | 118,249 |
Balance at end of the period |  | $ | 169,918 |  |  | $ | 28 |  |  | $ | 28 |  |  | $ | — |  |  | $ | 169,974 |
Boise Cascade Company and Subsidiaries Consolidating Statements of Cash Flows For the Nine Months Ended September 30, 2013 (unaudited)
|  | Boise Cascade Company (Parent) |  | Guarantor Subsidiaries |  | Non- guarantor Subsidiaries |  | Eliminations |  | Consolidated
|  | (thousands)
Cash provided by (used for) operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 107,108 |  |  | $ | 94,923 |  |  | $ | (3,883 | ) |  | $ | (91,040 | ) |  | $ | 107,108 |
Items in net income (loss) not using (providing) cash |  |  |  |  |  |  |  |  |  |  |
Equity in net income of affiliates |  | (91,040 | ) |  | — |  |  | — |  |  | 91,040 |  |  | — |
Depreciation and amortization, including deferred financing costs and other |  | 1,477 |  |  | 25,185 |  |  | 911 |  |  | — |  |  | 27,573 |
Stock-based compensation |  | 1,862 |  |  | — |  |  | — |  |  | — |  |  | 1,862 |
Pension expense |  | 8,104 |  |  | — |  |  | — |  |  | — |  |  | 8,104 |
Deferred income taxes |  | (65,095 | ) |  | — |  |  | — |  |  | — |  |  | (65,095 | )
Other |  | (161 | ) |  | (490 | ) |  | 23 |  |  | — |  |  | (628 | )
Decrease (increase) in working capital, net of acquisitions |  |  |  |  |  |  |  |  |  |
Receivables |  | (853 | ) |  | (62,955 | ) |  | (179 | ) |  | — |  |  | (63,987 | )
Inventories |  | — |  |  | (36,395 | ) |  | (45 | ) |  | — |  |  | (36,440 | )
Prepaid expenses and other |  | 14 |  |  | (1,568 | ) |  | (70 | ) |  | — |  |  | (1,624 | )
Accounts payable and accrued liabilities |  | 2,660 |  |  | 47,466 |  |  | (115 | ) |  | — |  |  | 50,011 |
Pension contributions |  | (10,352 | ) |  | — |  |  | — |  |  | — |  |  | (10,352 | )
Income taxes payable |  | 2,221 |  |  | (12 | ) |  | 9 |  |  | — |  |  | 2,218 |
Other |  | (1,239 | ) |  | 378 |  |  | (1 | ) |  | — |  |  | (862 | )
Net cash provided by (used for) operations |  | (45,294 | ) |  | 66,532 |  |  | (3,350 | ) |  | — |  |  | 17,888 |
Cash provided by (used for) investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expenditures for property and equipment |  | (223 | ) |  | (29,374 | ) |  | (338 | ) |  | — |  |  | (29,935 | )
Acquisitions of businesses and facilities |  | — |  |  | (102,002 | ) |  | — |  |  | — |  |  | (102,002 | )
Proceeds from sales of assets |  | 831 |  |  | 288 |  |  | 417 |  |  | — |  |  | 1,536 |
Other |  | — |  |  | 4 |  |  | 5 |  |  | — |  |  | 9 |
Net cash provided by (used for) investment |  | 608 |  |  | (131,084 | ) |  | 84 |  |  | — |  |  | (130,392 | )
Cash provided by (used for) financing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net proceeds from issuance of common stock |  | 262,488 |  |  | — |  |  | — |  |  | — |  |  | 262,488 |
Treasury stock purchased |  | (100,000 | ) |  | — |  |  | — |  |  | — |  |  | (100,000 | )
Issuances of long-term debt, including revolving credit facility |  | 130,000 |  |  | — |  |  | — |  |  | — |  |  | 130,000 |
Payments of long-term debt, including revolving credit facility |  | (80,000 | ) |  | — |  |  | — |  |  | — |  |  | (80,000 | )
Financing costs |  | (1,854 | ) |  | — |  |  | — |  |  | — |  |  | (1,854 | )
Other |  | — |  |  | — |  |  | 193 |  |  | — |  |  | 193 |
Due to (from) affiliates |  | (67,445 | ) |  | 64,545 |  |  | 2,900 |  |  | — |  |  | — |
Net cash provided by financing |  | 143,189 |  |  | 64,545 |  |  | 3,093 |  |  | — |  |  | 210,827 |
Net increase (decrease) in cash and cash equivalents |  | 98,503 |  |  | (7 | ) |  | (173 | ) |  | — |  |  | 98,323 |
Balance at beginning of the period |  | 45,680 |  |  | 35 |  |  | 178 |  |  | — |  |  | 45,893 |
Balance at end of the period |  | $ | 144,183 |  |  | $ | 28 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 144,216 |

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